Excel cells should be top-aligned as a default. Reason: Romance languages are
read in a reverse-S saccadic pattern (from the top left to the bottom right).
Why you ever decided that cell content should be BOTTOM-aligned as a default
is beyond my ken! This is a usability issue, because, although one can change
the alignment by going through format tool, most end-users don't, because
they don't have anything more than a very basic understanding of the
Microsoft Office products (this also explains your extremely sloppy handling
of numbering in MS Word, sheesh, after a decade and almost a half more, you
think you'd finally FIX THAT NUMBERING ISSUES!!!!! But then, I suppose God
will deal with you, when he kicks your b*tts to h*ll for mistreating your
customer base.

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